REGISTERED NUMBER: 04858623 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

CINQUE ENERGY SOLUTIONS LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

5

2,347

11,424

CURRENT ASSETS

Debtors

6

420,844

576,235

Cash at bank

55,186

189,552

476,030

765,787

CREDITORS

Amounts falling due within one year

7

373,085

448,770

NET CURRENT ASSETS

102,945

317,017

TOTAL ASSETS LESS CURRENT LIABILITIES

105,292

328,441

PROVISIONS FOR LIABILITIES

-

2,857

NET ASSETS

105,292

325,584

CAPITAL AND RESERVES

Called up share capital

9

183

183

Share premium

56,190

56,190

Capital redemption reserve

128

128

Retained earnings

48,791

269,083

SHAREHOLDERS' FUNDS

105,292

325,584

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 December 2025 and were signed on its behalf by:

J Espin - Director

1.	STATUTORY INFORMATION

Cinque Energy Solutions Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04858623

Registered office:

c/o AB Group

Bank Chambers

2 Church Street

Reigate

RH2 0AN

The presentation currency of the financial statements is the Pound Sterling (£).

All amounts in the financial statements have been rounded to the nearest £.

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and the provision of services in the ordinary course of the Company's activities. Turnover is shown net of Value Added Tax, returns, rebates and discounts.

The company recognises revenue when:

The amount of revenue can be reliably measured;

it is probable that future economic benefits will flow to the entity;

and specific criteria have been met for each for the company's activities.

Tangible fixed assets

Tangible fixed assets, held for the company's own use, are stated at cost less accumulated depreciation and any accumulated impairment losses.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc - 50% on cost

The assets' useful lives and depreciation methods are reviewed annually and are adjusted if appropriate, or if there is an indication of significant change since the last reporting date.

Profits and losses on disposal of assets are determined by comparing the proceeds with the carrying amounts and are recognised in profit or loss.

Financial instruments

Cash and cash equivalents

Cash and cash equivalents are represented by cash on hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are subsequently measured at amortised cost using the effective interest method, less any impairment.

A provision for the impairment of debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business

Creditors

Short-term creditors are measured at transaction price. Other financial liabilities, including other loans, are measured initially at fair value, net of transaction costs, and are subsequently measured at amortised cost using the effective interest method.

Creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the accounting period, to defer settlement of the creditors for least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Share capital

Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

Holiday pay accrual

A liability is recognised to the extent of any unused holiday pay entitlement which has accrued at the balance sheet date and carried forward to future periods. This is measured at the undiscounted salary cost of the future holiday entitlement so accrued at the balance sheet date.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 11 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

19,900

Additions

383

Disposals

(10,729

)

At 31 March 2025

9,554

DEPRECIATION

At 1 April 2024

8,476

Charge for year

7,437

Eliminated on disposal

(8,706

)

At 31 March 2025

7,207

NET BOOK VALUE

At 31 March 2025

2,347

At 31 March 2024

11,424

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

46,856

146,605

Amounts owed by group undertakings

288,907

310,019

Other debtors

64,921

119,611

400,684

576,235

2025

2024

£

£

Amounts falling due after more than one year:

Other debtors

20,160

-

Aggregate amounts

420,844

576,235

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

132,141

136,830

Taxation and social security

1,258

76,787

Other creditors

239,686

235,153

373,085

448,770

8.	LEASING AGREEMENTS

At the balance sheet date, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £27,918 (2024: £77,967).

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

18,290

Ordinary shares

1p

183

183

10.	ULTIMATE PARENT COMPANY

The ultimate parent company is AB Group Facilities Management Limited a company registered in England and Wales with its registered office at:

Chancery House

3 Hatchlands Road

Redhill

Surrey

RH1 6AA